net asset at acquisition adjustments

hello sir ,I am quiet confused regarding the treatment/adjustements of some of the intangible assets at acquisition.
1) In one of the kit questions their is this additional information given, “at the date of acquisition ,sander has an intangible asset(subs) of 500000 for software in its sfp. parents co director believed the software to have no recoverable value at the date of acq and subs wrote it off shortly after its acq” . this should be treated as an expense and should be deducted from the working 2 adjustments .i deducted this 500 from both the columns ( at acq, at rep) but at the back of the kit they have deducted this 500 from acq and added this figure in post acq column. my question is that why did they added this figure in post acq column?
2)Cash consideration are usually deducted from parents co investment s. if parent has recorded the share for share exchange then we will deduct this figure too (viceversa).can you please tell me like which which figures or statements do we need to consider while excluding any particular figure from parents investment figure. Thank you.